HUBUNGAN KUALITAS TATA KELOLA DAN KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI TERHADAP KORUPSI DI INDONESIA

Musyaffa Muhammad Thoriq, . (2025) HUBUNGAN KUALITAS TATA KELOLA DAN KUALITAS LAPORAN KEUANGAN PADA PEMERINTAH PROVINSI TERHADAP KORUPSI DI INDONESIA. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This research investigates the impact of governance quality and financial reporting quality on corruption within Indonesian provincial governments. Governance quality is measured through the number of weaknesses in internal control systems and non-compliance findings identified by the Audit Board of Indonesia (BPK), while financial reporting quality is evaluated based on audit opinions issued for the Local Government Financial Statements (LKPD). The study utilizes secondary data sourced from the Summary of Semester Audit Results (IHPS), provincial financial statements, and corruption case records from Indonesian Corruption Watch (ICW) for the period 2015 – 2023. A panel data regression using the Fixed Effect Model is employed. The findings reveal that weaker governance quality significantly contributes to higher corruption levels, whereas financial reporting quality shows no significant effect. These results indicate that an Unqualified Opinion (WTP) may not adequately represent actual governance integrity, thus emphasizing the importance of enhancing oversight systems and comprehensive accountability frameworks.

Item Type: Thesis (Skripsi)
Additional Information: [No.Panggil: 2210112110] [Pembimbing: Dewi Darmastuti] [Penguji 1: Dr. Ali Tafriji Biswan] [Penguji 2: Ranti Nugraheni]
Uncontrolled Keywords: governance quality, financial reporting quality, corruption, provincial governments.
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: MUSYAFFA' MUHAMMAD THORIQ
Date Deposited: 27 Mar 2026 03:08
Last Modified: 27 Mar 2026 03:08
URI: http://repository.upnvj.ac.id/id/eprint/41510

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